SH. SHIV KUMAR GARG (PROP. OF LEE BATHE),NEW DELHI vs. ITO, NEW DELHI

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ITA 3872/DEL/2014Status: DisposedITAT Delhi11 May 2017AY 2009-102 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal decided to dismiss the appeal in limine due to the assessee's non-appearance and lack of communication. They clarified that the appeal could be recalled if the assessee provides satisfactory reasons for their absence.

What were the facts?

The assessee's appeal was scheduled for hearing, but neither the assessee nor their representative attended. No adjournment application was filed. The tribunal inferred the assessee was not interested in pursuing the appeal.

What were the issues?

The primary issue was the assessee's failure to appear for the hearing and the consequent dismissal of the appeal.

Which sections of the Income-tax Act were involved?

Rule 19(2) of ITAT Rules

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Before: SHRI H.S. SIDHU & SHRI PRASHANT MAHARISHI

O R D E R PER H.S. SIDHU, JM This appeal filed by the Assessee is directed against the Order dated 29.4.2014 of the Ld. CIT(A)-XXXII, New Delhi relevant to assessment year 2009-10.

2.

In this case the Notice was sent to the Assessee for hearing by Regd. AD Post for today i.e. 11.05.2017 at the address mentioned in Form No. 36 vide Column No. 10.

3.

On 11.05.2017, neither the assessee nor his Authorised Representative attended the hearing and also not filed any Application for adjournment by the Assessee, hence, we are of the view that no useful purpose would be served to serve the notice again and again to the assessee. In view of above, it is thus inferred that the assessee is not interested in prosecution of his Appeal. Page 1 of 2

4.

Having regard to Rule 19(2) of ITAT Rules and following various decisions of Delhi Bench of the Tribunal including that of Multiplan India Ltd. : 38 ITD 320 (Delhi) and Hon’ble Madhya Pradesh High Court’s decision in Estate of Late Tukojirao Holkar vs. CWT; 223 ITR 480 (MP), we treat this appeal as unadmitted and dismiss the same. We would like to clarify that subsequently if the assessee explains the reasons for non appearance and if the Bench is so satisfied, the matter may be recalled for the purpose of adjudication of the Appeal.

5.

In the result, the Appeal of the assessee is dismissed in limine. Order pronounced on 11-05-2017.

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